FRINGE BENEFITS TAX ASSESSMENT ACT 1986
PART XII
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INTERPRETATION
SECTION 154
154
CREATION OF PROPERTY
For the purposes of this Act, where a person does anything that results in the creation of property in another person, the first-mentioned person shall be deemed to have provided that property to the other person at the time when the property comes into existence.
For the purposes of this Act, where a person does anything that results in the creation of property in another person, the first-mentioned person shall be deemed to have provided that property to the other person at the time when the property comes into existence.
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